Ordinance
on the International Automatic Exchange
of Information in Tax Matters
(AEOI Ordinance)

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

of 23 November 2016 (Status as of 1 January 2022)


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Art. 6 Foundations

Found­a­tions or­gan­ised and es­tab­lished in Switzer­land are deemed to be non-re­port­ing fin­an­cial in­sti­tu­tions un­der Art­icle 3 para­graph 11 AEOIA if they:

a.
pur­sue pub­lic or char­it­able pur­poses and en­dow their profits ex­clus­ively and ir­re­voc­ably for those pur­poses; or
b.
pur­sue non-ma­ter­i­al pur­poses, gen­er­ate profits of no more than CHF 20,000 and en­dow those profits ex­clus­ively and ir­re­voc­ably for those pur­poses.
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